UK Tax Bulletin

    March 2015
    Welcome to this month's UK Tax Bulletin. This issue includes details on:
    • Current Rates:  Latest rates of inflation and interest
    • Finance Act 2015:  Enacted at last
    • Entrepreneurs' Relief:  A revision to the rules about goodwill
    • Tax on Partial Surrenders:  Mr Lobler is reprieved
    • Trading Losses:  Trading losses carried forward to a successor
    • Group Relief:  Artificial Scheme:  The Ramsay doctrine has its limits